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The PS Ratio, or Price-to-Sales ratio, or Price/Sales, is a financial ratio used to compare a company's market price to its Revenue per Share. As of today, Nippon Ski Resort Development Co's share price is 円509.00.
Nippon Ski Resort Development Co's Revenue per Share for the trailing twelve months (TTM) ended in Jan. 2026 was 円237.44. Hence, Nippon Ski Resort Development Co's PS Ratio for today is 2.14.
During the past 12 years, Nippon Ski Resort Development Co's highest 3-Year average Revenue per Share Growth Rate was 23.00% per year. The lowest was -12.40% per year. And the median was 2.50% per year.
Back to Basics: PS Ratio
Nippon Ski Resort Development Co (TSE:6040) PS Ratio Explanation
The PS Ratio is an excellent valuation indicator if you want to compare a stock with its historical valuation or with the stocks in the same industry. The PS Ratio works especially well when you want to compare the stock's current valuation with its historical valuation. The PS Ratio is a great valuation tool for evaluating cyclical businesses where the PE Ratio works poorly. It works the best when comparing the current valuation with the historical valuation because over time, a company's profit margin tends to revert to the mean.
When the PS Ratio is applied to the whole stock market, it can be used to evaluate the current market valuation and projected returns. In this case, the price is the total market cap of all stocks that are traded, and sales are the GDP of the country. This is how Warren Buffett estimates the broad market valuation and project future returns.
The PS Ratio does not tell you how cheap or expensive the stock is. It cannot be used to compare companies in different industries. It works better for companies within the same industry because these companies tend to have similar capital structures and profit margins. It works the best when comparing a company with itself in the past.
Nippon Ski Resort Development Co PS Ratio Related Terms
Nippon Ski Resort Development Co PS Ratio Historical Data
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
For the Resorts & Casinos subindustry, Nippon Ski Resort Development Co's PS Ratio, along with its competitors' market caps and PS Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Nippon Ski Resort Development Co PS Ratio vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Nippon Ski Resort Development Co's PS Ratio distribution charts can be found below:
* The bar in red indicates where Nippon Ski Resort Development Co's PS Ratio falls into.
Nippon Ski Resort Development Co PS Ratio Calculation
The PS Ratio, or Price-to-Sales ratio, or Price/Sales, is a financial ratio used to compare a company's market price to its Revenue per Share. It is a ratio widely used to value stocks and it was first used by Ken Fisher.
Nippon Ski Resort Development Co's Share Price of today is 円509.00.
For company reported semi-annually, GuruFocus uses latest annual data as the TTM data. Nippon Ski Resort Development Co's Revenue per Share for the trailing twelve months (TTM) ended in Jan. 2026 was 円237.44.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
It can also be calculated from the numbers for the whole company:
Nippon Ski Resort Development Co (TSE:6040) has a PS Ratio of 2.14 as of Jul. 22, 2026. Price-to-Sales ratio is the ratio of share price to a company's revenue per share. View historical data on Nippon Ski Resort Development Co and its competitors. This is near median its historical median of 2.19. Over the past decade, Nippon Ski Resort Development Co's PS Ratio has ranged from 1.51 to 3.12. According to the industry distribution chart, Nippon Ski Resort Development Co ranks #518 out of 840 companies in the Travel & Leisure industry, placing it in the top 61.7%.
Is Nippon Ski Resort Development Co's PS Ratio too high?
Nippon Ski Resort Development Co's current PS Ratio of 2.14 is near median its 10-year median of 2.19. Over the past 10 years, this metric has ranged from a low of 1.51 to a high of 3.12. The Travel & Leisure industry median PS Ratio is 1.44. Nippon Ski Resort Development Co's value of 2.14 is 48.6% above this industry median. Based on the distribution chart, Nippon Ski Resort Development Co ranks #518 out of 840 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Nippon Ski Resort Development Co has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nippon Ski Resort Development Co's PS Ratio compare to LVS and MGM?
According to the Travel & Leisure industry distribution chart, Nippon Ski Resort Development Co ranks #518 out of 840 companies for PS Ratio. This places Nippon Ski Resort Development Co in the lower half of its industry. The industry median PS Ratio is 1.44. Nippon Ski Resort Development Co's value of 2.14 is 48.6% above this benchmark. Historically, Nippon Ski Resort Development Co's own PS Ratio has ranged from 1.51 to 3.12 over the past decade. While the company's 10-year median is 2.19 vs. the industry median of 1.44, Nippon Ski Resort Development Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good PS Ratio for a Travel & Leisure company?
The median PS Ratio among Travel & Leisure companies is 1.44, based on 840 companies in the industry. Companies in the top quartile (top 25%) have a PS Ratio significantly above this median, while those in the bottom quartile fall well below. However, PS Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Nippon Ski Resort Development Co's current PS Ratio of 2.14 is 48.6% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high PS Ratio mean?
A high PS Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Sales ratio is the ratio of share price to a company's revenue per share. View historical data on Nippon Ski Resort Development Co and its competitors. For the Travel & Leisure industry, the median PS Ratio is 1.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nippon Ski Resort Development Co's current PS Ratio is 2.14, which is near median its own 10-year median of 2.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Ski Resort Development Co stock overvalued right now?
Based on GuruFocus' analysis, Nippon Ski Resort Development Co (TSE:6040) is currently considered Modestly Undervalued. The stock's GF Value™ is 円567.18, compared to a current price of 円509.00 — trading 10.3% below its estimated fair value. The current PS Ratio is 2.14, which is near median its 10-year median of 2.19 and 48.6% above the Travel & Leisure industry median of 1.44. Nippon Ski Resort Development Co's overall GF Score™ is 78/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is PS Ratio calculated?
PS Ratio is calculated from a company's financial statements. For Nippon Ski Resort Development Co (TSE:6040), the current PS Ratio is 2.14 as of Jul. 22, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Nippon Ski Resort Development Co (TSE:6040) Overvalued in 2026?
Based on GuruFocus' analysis, Nippon Ski Resort Development Co stock appears to be undervalued.
The current stock price of 円509.00 is trading 10.3% below its estimated GF Value™ of 円567.18.
GuruFocus considers Nippon Ski Resort Development Co to be Modestly Undervalued.
Key valuation signals for TSE:6040:
PS Ratio: 2.14 (near median its 10-year median of 2.19)
GF Value™: 円567.18 vs. price of 円509.00 (10.3% below fair value)
Industry Position: 48.6% above the Travel & Leisure median (#518 of 840)
No single metric tells the full story. See the TSE:6040 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nippon Ski Resort Development Co Business Description
Nippon Ski Resort Development Co Ltd engages in the management and operation of ski resorts, and relevant facilities and services. It also provides consulting and advisory services on ski resorts, including technical support, business support, rental business support, and other services.
78GF Score
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